Revenue Chapter ALABAMA DEPARTMENT OF REVENUE ADMINISTRATIVE CODE CHAPTER NATURAL RESOURCES AND LICENSE TAX DIVISION TABLE OF CONTENTS

Transcription

1 Revenue Chapter ALABAMA DEPARTMENT OF REVENUE ADMINISTRATIVE CODE CHAPTER NATURAL RESOURCES AND LICENSE TAX DIVISION TABLE OF CONTENTS Specification Relating To Sign Requirements Of New And Used Motor Vehicle Dealers (Repealed 9/3/12) Requirement Relating To A Camera Photograph Accompanying Applications Of New And Used Motor Vehicle Dealers Regulatory License (Repealed 9/3/12) Fee For Costs Incurred In Providing Copies Of Privilege Records Investigation Procedures For Open Assignment Of Title (Repealed 10/12/12) Clarification Of Definitions And Exemptions For Lumber And Timber Dealers Evidence Of Liability Insurance For Motor Vehicle Dealers, Motor Vehicle Reconditioners, Motor Vehicles Rebuilders, Or Motor Vehicle Wholesalers, Licensed Under Act Number 539 (Repealed 9/3/12) Bond For New Motor Vehicle Dealers, Used Motor Vehicle Dealers, Motor Vehicle Reconditioners, Motor Vehicle Rebuilders Or Motor Vehicle Wholesalers (Repealed 9/3/12) Bond Continuation Certificate For New Motor Vehicle Dealers, Used Motor Vehicle Dealers, Motor Vehicle Reconditioners, Motor Vehicle Rebuilders Or Motor Vehicle Wholesalers (Repealed 9/3/12) Bond Claim For New Motor Vehicle Dealers, Used Motor Vehicle Dealers, Motor Vehicle Reconditioners, Motor Vehicle Rebuilders Or Motor Vehicle Wholesalers (Repealed 9/3/12) State Boards And Agencies Registration Form Supp. 12/31/

2 Chapter Revenue Mechanism To Be Used To Notify Municipalities Buyers Identification Cards For Automotive Dismantlers And Parts Recyclers (Repealed 12/14/17) Internet-Based Electronic Motor Vehicle Dealer Application And Payment Of Fees (Repealed 8/1/12) Internet-Based Automotive Dismantler And Parts Recycler And BID Card Applications And Fees (Repealed 8/14/17) Quinquennial Adjustment To Municipal Business License Issuance Fees Electronic Filing Of Severance Tax Returns And Supporting Supplemental Forms Bond Of Automotive Dismantler And Parts Recycler Bond Claim For Automotive Dismantler And Parts Recyclers (Repealed 8/14/17) Suspension Of Iron Ore Severance Tax Appendix A Specification Relating To Sign Requirements Of New And Used Motor Vehicle Dealers. (REPEALED) Author: Mike Gamble Statutory Authority: Code of Ala. 1975, ; History: Filed April 20, 1992; certification filed August 14, 1992; effective September 18, Repealed: Filed July 30, 2012; effective September 3, Requirement Relating To A Camera Photograph Accompanying Applications Of New And Used Motor Vehicle Dealers Regulatory License. (REPEALED) Author: Mike Gamble Statutory Authority: Code of Ala. 1975, ; History: Filed April 20, 1992; certification filed August 14, 1992; effective September 18, Repealed: Filed July 30, 2012; effective September 3, Supp. 12/31/

3 Revenue Chapter Fee For Costs Incurred In Providing Copies Of Privilege Records. (1) A fee of fifty dollars ($50.00) per request shall be charged for requests for privilege license information. Law enforcement agencies and other federal, state, county, and municipal agencies of all jurisdictions who reciprocate with information and/or assistance to the Alabama Department of Revenue shall be exempt from the payment of this fee. (2) All persons who request license information from the Severance & License Tax Section of the Business & License Tax Division, Alabama Department of Revenue, shall apply in writing. Payment via certified funds per request should be submitted with the request for information. (3) The written request for information shall contain the following: (a) (b) (c) (d) (e) Name of person making the request, Mailing address, Valid address, Telephone number, and Payment. to: (4) The above-referenced information should be forward Alabama Department of Revenue Business & License Tax Division Severance & License Tax Section P. O. Box Montgomery, AL (5) Upon processing the request, the Severance & License Tax Section shall the required information to the address provided. The Department of Revenue is not responsible for invalid or incorrect addresses. Author: Alisa G. Johnson Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5). History: New Rule: Filed January 30, 1996; effective March 5, Amended: Filed July 26, 2013; effective August 30, Amended: Filed October 20, 2017; effective December 14, Supp. 12/31/

4 Chapter Revenue Investigation Procedures For Open Assignment Of Title. (REPEALED) Author: Raymond F. Atkins Authority: Code of Ala. 1975, 40-2A-7(a)(5), History: New Rule: Filed October 15, 1998; effective date November 19, Repealed: Filed September 7, 2012; effective October 12, Clarification Of Definitions And Exemptions For Lumber And Timber Dealers. (1) Scope: A wholesale lumber and timber dealer is one who buys and resells lumber and timber at wholesale in substantially the same condition as when purchased. This regulation provides definitions and clarifications for the enforcement of Section , Code of Ala (2) Definitions: The following terms shall have the meaning ascribed to them for purposes of this regulation: (a) Lumber - Timber, esp. that sawed or spilt into boards, planks, staves, etc., and of comparatively small dimensions. (b) Timber - Land covered by trees from which timber is produced; forest; wood; trees collectively; also a tree or its bole. Wood suitable for building houses, bridges, ships, etc. whether on the tree or cut and seasoned; wood used in carpentry or joinery. A squared or dressed piece of wood, esp. one of comparatively large width and thickness (in United States, four inches or more), ready for use or already forming part of a structure; as the timbers of a roof; bridge or floor timbers. Lumber. (c) Wholesale Dealer/Jobber - Any persons, firms, or corporations who sell at wholesale only. (d) Wholesale - a sale to one who intends to, and does, resell to the ultimate consumer. (3) The following shall be exempt for purchasing this license: (a) A sawmill, pole mill, veneer mill, planning mill, box factories, etc., regularly licensed under Section Supp. 12/31/

5 Revenue Chapter or , shall not become liable for the license tax imposed by this section by reason of his purchasing partially manufactured lumber from other mills, if the processing of said partially manufactured lumber is completed at the plant of the mill operator so purchasing the same and the lumber is thereafter shipped or sold in the same manner as lumber manufactured at the plant of such operator; provided, that such purchases do not exceed in volume the lumber manufactured by such operator at his own plant or plants. (b) A property owner selling timber from his own property. Author: Raymond F. Atkins Statutory Authority: Code Of Ala. 1975, 40-2A-7(a)(5), , , History: New Rule: Filed May 13, 1999; effective June 17, Evidence Of Liability Insurance For Motor Vehicle Dealers, Motor Vehicle Reconditioners, Motor Vehicles Rebuilders, Or Motor Vehicle Wholesalers, Licensed Under Act Number 539. (REPEALED) Authors: Mike Gamble, Alisa G. Johnson, Curtis E. Stewart Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), (a). History: New Rule: Filed August 30, 2000, effective October 4, Amended: Filed November 18, 2011, effective December 23, Repealed: Filed August 22, 2012; effective September 26, Bond For New Motor Vehicle Dealers, Used Motor Vehicle Dealers, Motor Vehicle Reconditioners, Motor Vehicle Rebuilders, Or Motor Vehicle Wholesalers. (REPEALED) Authors: Mike Gamble, Ella Stubbs Jones Statutory Authority: Code of Ala. 1975, 40-2A-7(a)5, History: New Rule: Filed January 17, 2003; effective February 21, Repealed: Filed July 30, 2012; effective September 3, Bond Continuation Certificate For New Motor Vehicle Dealers, Used Motor Vehicle Dealers, Motor Vehicle Supp. 12/31/

6 Chapter Revenue Reconditioners, Motor Vehicle Rebuilders, Or Motor Vehicle Wholesalers. (REPEALED) Author: Ella Stubbs Jones Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), History: New Rule: Filed January 17, 2003; effective February 21, Repealed: Filed July 30, 2012; effective September 3, Bond Claim For New Motor Vehicle Dealers, Used Motor Vehicle Dealer, Motor Vehicle Reconditioner, Motor Vehicle Rebuilders, Or Motor Vehicle Wholesalers. (REPEALED) Author: Mike Gamble Statutory Authority: Code of Ala. 1975, 40-2A-7(a)5, History: New Rule: Filed January 17, 2003; effective February 21, Repealed: Filed July 30, 2012; effective September 3, State Boards And Agencies Registration Form. (1) PURPOSE: Section (a), Code of Ala. 1975, requires that the Department of Revenue compose a list of all state boards and agencies that regulate the licensing of businesses or occupations under their jurisdiction. This list is to be distributed to all municipal license officers for use in determining whether license applicants have met regulatory prerequisites for the issuance of business licenses. This rule establishes the form to be used by boards and agencies in registering with the Department. (2) REQUIREMENTS: Boards and agencies are directed in Section (a), Code of Ala. 1975, to notify the Department in writing of their regulatory requirements. The Department will compose and distribute a list of those boards and agencies that have completed the registration form as prescribed in paragraph three (3) below. The registration form should be submitted to the Alabama Department of Revenue, Business and License Tax Division, License Section, P. O. Box , Montgomery, Alabama (3) REGISTRATION FORM: The form, as may be amended or updated from time to time, attached as Appendix A entitled Board/Agency Registration Form should be completed by each board/agency desiring to be included on the list composed by the Supp. 12/31/

7 Revenue Chapter Department and distributed to municipalities. The following information should be provided. (a) (b) (c) (d) Name of state board or state agency. Telephone number of board or agency. Physical address of board or agency. Mailing address of board or agency. (e) Contact person s name, address, and telephone number. (f) North American Industrial Classification System ( NAICS ) sector and title for businesses or occupations under the board/agency s jurisdiction. (g) Signature of director/authorized officer (4) NORTH AMERICAN INDUSTRIES CLASSIFICATION SYSTEM (NAICS): Section (a)(2), Code of Ala. 1975, requires every taxpayer to be classified into one or more NAICS sectors. The attached Appendix B lists the NAICS sectors and titles as shown in Section (a)(2), Code of Ala In order for the municipal license officers to comply with licensing prerequisites, each board or agency must determine the NAICS sectors of businesses subject to its jurisdiction. These sectors and titles are to be included on the registration form required to be completed in paragraph three (3) above. (5) CHANGES IN BOARDS OR AGENCIES: A new registration form as prescribed in paragraph three (3) above, should be submitted by a board or agency to notify the Department of any changes (i.e. address, telephone number, regulatory requirements) to be communicated to municipal license officers. (6) WEBSITE: Information related to the state regulatory boards and agencies will be maintained on the Department of Revenue s website. Authors: Ella Jones, Alisa G. Johnson Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), Act History: New Rule: Filed October 26, 2006; effective November 30, Amended: Filed October 2, 2017; effective November 16, Mechanism To Be Used To Notify Municipalities. Supp. 12/31/

8 Chapter Revenue (1) PURPOSE: Section , Code of Ala. 1975, requires the Department of Revenue to distribute a list of state regulatory boards and agencies to all municipal license officers. In order to ensure that the list of regulatory boards and agencies is received at the proper place and in a timely manner, the Department will send the list to the location and contact person of each municipality as designated on the registration form filed with the Department. (2) REQUIREMENT: The Department is required to distribute a list of regulatory boards and agencies to municipal license officers for use in issuing business licenses. The list will be distributed to municipalities using the addresses shown on the forms prescribed in paragraph three (3) below. The form should be submitted to the Alabama Department of Revenue, Business and License Tax Division, License Section, P. O. Box , Montgomery, Alabama (3) REGISTRATION FORM: The form attached as Appendix A entitled Municipality Registration Form should be completed by each municipality to indicate the location and contact person to receive the list of state regulatory boards and agencies. The following information should be provided. (a) (b) (c) (d) Municipality s (city or town) name. Telephone number. Physical address. Mailing address. (e) Contact person s name, address, and telephone number. (f) (g) Preferred delivery method. Signature of authorized officer. (4) REPORTING CHANGES: Any changes (i.e. address, telephone number, contact person) should be reported to the Department in writing on a registration form, as prescribed in paragraph three (3) above. (5) WEBSITE: Municipalities requiring information related to the state regulatory boards and agencies may visit the Department of Revenue s website. Authors: Ella Jones, Alisa G.Johnson Supp. 12/31/

9 Revenue Chapter Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), Act History: New Rule: Filed October 26, 2006; effective November 30, Amended: Filed October 2, 2017; effective November 16, Buyer s Identification Cards For Automotive Dismantlers And Parts Recyclers. (REPEALED) Author: Ella Jones Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), , History: New Rule: Filed January 29, 2007; effective March 5, Amended: Filed August 15, 2008; effective September 19, Repealed: Filed October 20, 2017; effective December 14, Internet-Based Electronic Motor Vehicle Dealer Application And Payment Of Fees. (REPEALED) Authors: Mike Gamble, Loretta Nelson Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), Title 40, Chapter 30. History: New Rule: Filed November 17, 2009, effective December 22, Repealed: Filed June 27, 2012; effective August 1, Internet-Based Automotive Dismantler And Parts Recycler And BID Card Applications And Fees. (REPEALED) Author: Alisa G. Johnson Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), Title 40, Chapter 30. History: New Rule: Filed July 30, 2012, effective September 3, Repealed: Filed October 20, 2017; effective December 14, Quinquennial Adjustment To Municipal Business License Issuance Fees. (1) PURPOSE: Supp. 12/31/

10 Chapter Revenue (a) Act was passed in the 2006 Regular Session of the Alabama Legislature and signed into law on April 26, This Act was codified in Title 11, Section 51, Article 2. Section requires the Department of Revenue to distribute information every five years to all municipalities and the Alabama League of Municipalities regarding any required adjustment to the municipal business license issuance fee, rounded to the nearest dollar. The failure of the Department of Revenue to so notify all municipalities and the Alabama League of Municipalities shall not, however, prohibit a municipality from increasing the issuance fee, if any increase is otherwise due. This rule establishes procedures for the calculation of any such increase, if applicable, and the methods for notification. (2) DEFINITIONS: (a) Finished Goods - completed manufactured products which are ready for sale and delivery to the marketplace. (b) December 31) License Year - calendar year (January 1 through (c) North American Industrial Classification System (NAICS) - industries and their products. (d) Producer Product Index - an output price index that measures price changes received by domestic producers of goods and services. It is neither a buyer s index nor an input price index and does not measure the cost of producing that item. (3) REQUIREMENTS: (a) The municipal business license issuance fee shall be increased every five license years by the Department of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of Labor's Producer Price Index during that five-year period, rounded to the nearest dollar, with the base year being (b) The Department of Revenue shall notify all municipalities and the Alabama League of Municipalities of any such fee increase no later than November 30 proceeding the license year for which the increase shall take effect. (c) Based upon the fact that finished goods incorporate various industries and that a composite producer price index is not available for each calendar year, the Department of Revenue will utilize the U. S. Department of Labor s Producer Price Index for finished goods to compute the base year (2006) and the subsequent five-year adjustments. Supp. 12/31/

11 Revenue Chapter (4) CALCULATION: (a) Initial calculation: The average Producer Price Index for finished goods during calendar years 2006 and 2011 was employed to calculate the increase in the municipal business license issuance fee for the license year beginning January 1, An average of the producer price indexes during 2006 was determined by totaling the indexes for the period January 2006 through December 2006 and dividing by 12. An average of the producer price indexes during 2011 was determined by totaling the indexes for the period January 2011 through December 2011 and dividing by 12. The percent of increase was determined by calculating the difference between the 2011 average index (190.7) and the 2006 average index (160.3) and dividing this amount (30.4) by the base year index (160.3). The result was an percent increase. The percent increase applied to the $10.00 initial municipal business license issuance fee results in an adjusted license issuance fee of $ ($10.00 x =$11.90, rounded to the nearest dollar). See Appendix for calculation method. (b) Subsequent calculations: For each succeeding five years, the Producer Price Index for finished goods for the year preceding the fifth license year shall be used to determine an increase, if any, in the municipal business license issuance fee. This will be determined by averaging the indexes for the previous year and comparing this figure to the base year average index of 160.3, calculating the percent increase, if applicable, and rounding the application of the increase to the nearest dollar amount will be the next year subject to an analysis with a determination of such increase to be published by the Department of Revenue by November 30, Further analysis will be completed every five years. (4) NOTIFICATION METHODS: (a) The Alabama Department of Revenue will notify all municipalities that furnish the required registration form as described in departmental rule and the Alabama League of Municipalities of the applicable issuance fee increase on or about November 30, 2012 via the U.S. Postal Service and via ; provided a valid address is provided to the Department. Thereafter, notices regarding any such increases will be available on or about November 30 of the year preceding the fifth license year. (b) The Alabama Department of Revenue will place a notice regarding any applicable increase in the municipal Supp. 12/31/

12 Chapter Revenue business license issuance fee on its website on or about November 30 of every five-year period beginning November 30, (c) Municipalities shall notify the Department of Revenue in writing of any changes in their mailing and addresses, if applicable. Author: Alisa G. Johnson Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), (a)(2), and Title 11, Section 51, Article 2. History: New Rule: Filed August 22, 2012, effective September 26, Electronic Filing Of Severance Tax Returns And Supporting Supplemental Forms. (1) The returns and reports listed below will be required to be filed electronically pursuant to Chapter 30 of Title 40, Code of Ala. 1975: (a) The Forest Products Severance Tax Returns (FPST-1, FPST-3, FPST-4), and (b) (c) (d) The Iron Ore Severance Tax Return, The Coal Severance Reports (CST-1, CST-2, CST-3), The Uniform Severance Tax Returns (AUST, AUST-A), (e) The Local Solid Minerals Tax Returns (Coosa County: CCEM-1; Jackson County: JCMT-1 and Marshall County). (2) Electronic filing of the above returns and reports will be required effective September 2012 (August monthly return which is due September 2012, and any quarterly return which is due after September 2012). A complete return filed via the Internet will consist of data transmitted electronically and shall contain the same information as the corresponding return which is being filed entirely on paper. (3) Under certain circumstances a taxpayer may request a waiver from the Commissioner of Revenue to file in another department approved manner. These circumstances include taxpayer situations where: (a) No Computer, Supp. 12/31/

13 Revenue Chapter (b) (c) No Internet Access, Incompatible Computer Hardware, (d) Or, any special circumstance (i.e. physical disability) deemed worthy of a waiver by the Commissioner of Revenue. 1. A request for waiver must be submitted in writing and include the business name and address, account number and reason(s) why a method other than the prescribed method is necessary. 2. Waivers are valid for the current fiscal year only. A separate waiver request must be submitted for each fiscal year. 3. The taxpayer will be notified of the Department s decision whether to grant the waiver request and if applicable, the reason for the denial. (4) The above returns and reports will be considered timely filed if filed electronically by the last day before the return or report is considered delinquent. The amount due with the return will be considered timely paid if paid in accordance with the rules of the electronic funds transfer provider. Author: Loretta Nelson Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), Title 40, Chapter 30. History: New Rule: Filed August 22, 2012, effective September 26, Bond Of Automotive Dismantler And Parts Recycler. (1) PURPOSE: Section , Code of Ala. 1975, requires Alabama automotive dismantler and parts recyclers to deliver to the Commissioner a continuing surety bond in the amount prescribed in Section (2) BOND FORM: The bond form must be in a form as prescribed in the attached appendices and the surety company shall provide the following information: (a) The true legal name of the party for whom a bond is being sought, as follows: 1. If an individual, the applicant s name as well as the business name. Supp. 12/31/

14 Chapter Revenue 2. If a partnership, the names of all partners and the name of the partnership. 3. If a single member LLC, the LLC company name followed by the sole member name. If a multi-member LLC, the name of the company. 4. If a corporation, the corporate name. (b) is located. The city, county and state in which the business (c) The name and address of the surety company providing the coverage. (d) (e) company. (f) The effective date of the bond coverage. The original signature of an agent of the surety A telephone number for the surety company. (g) The signature of the applicant (individual), all partners, all members of the LLC or a corporate officer. (3) BOND REQUIREMENTS: (a) The bond must be accompanied by a power of attorney form indicating that the agent is authorized to execute the bond on behalf of the surety company. (b) The bond form and power of attorney must have the same issue date. (c) The bond form shall be an original with original signatures and shall be forwarded to the Commissioner of Revenue. (d) The bond shall be continuous. However, in the event of cancellation, the surety company shall provide 60 days written notice with the Department prior to being released and discharged from the bond. (e) The bond shall be payable to the Alabama Commissioner of Revenue. (f) Per Rule bond must be scanned and uploaded electronically to the Department, as required. Author: Alisa Johnson Authority: Code of Ala. 1975, 40-2A-7(a)5, Supp. 12/31/

15 Revenue Chapter History: New Rule: Filed July 26, 2013, effective August 30, Amended: Filed December 9, 2015, effective January 13, Bond Claim For Automotive Dismantler And Parts Recyclers. (REPEALED) Author: Alisa Johnson Authority: Code of Ala. 1975, 40-2A-7(a)5, Title 40, Chapter 12, Article 9. History: New Rule: Filed July 26, 2013, effective August 30, Repealed: Filed October 20, 2017; effective December 14, Suspension Of Iron Ore Severance Tax. (1) Act was signed into law on April 7, 2014 and becomes effective on July 1, In accordance with Section , Code of Ala. 1975, as created by this Act, the Department of Revenue, by administrative rule, shall suspend the collection of a tax or fee when the cost of administering the collection of the tax exceeds the total amount of the tax collected for the previous three fiscal years. (a) Sections through provides for a privilege license tax on iron ore mining within Alabama. (b) Based upon a review of the collections of the Iron Ore Severance Tax for fiscal years , the annual administrative costs exceed the three-year average revenue collections for this tax. Therefore, this tax meets the suspension requirements established in the Act. (c) Through the adoption of this rule, the Department of Revenue exercises its authority to suspend the collection of the Iron Ore Severance Tax levied in Sections through (d) The effective date of this suspension shall be October 1, (e) The September 2014 return which is due by October 20, 2014 shall be the final return submitted for the iron ore severance tax. Supp. 12/31/

16 Chapter Revenue (f) Upon implementation of this rule, the Department shall notify all affected parties in writing. Author: Alisa Johnson Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5); History: New Rule: Filed August 27, 2014; effective October 1, Supp. 12/31/

17 Revenue Chapter /Attachment A APPENDIX A - CHAPTER ATTACHMENT Supp. 9/30/13 A-1

18 Chapter /Attachment A Revenue Author: Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), History: New Form (Lic: 539-4A Rev 7/02): Filed January 17, 2003; effective February 21, Supp. 9/30/13 A-2

19 Revenue Chapter /Attachment A APPENDIX A CHAPTER ATTACHMENT Supp. 9/30/13 A-3

20 Chapter /Attachment A Revenue Author: Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), History: New Form (Lic: /02): Filed January 17, 2003; effective February 21, Supp. 9/30/13 A-4

21 Revenue Chapter /Attachment A APPENDIX A CHAPTER ATTACHMENT Supp. 9/30/13 A-5

22 Chapter /Attachment A Revenue Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), Act History: New Form (Board/Agency Registration Form): Filed October 26, 2006; effective November 30, Supp. 9/30/13 A-6

23 Revenue Chapter /Attachment A APPENDIX A CHAPTER ATTACHMENT Supp. 9/30/13 A-7

24 Chapter /Attachment A Revenue Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), Act History: New Form (Municipality Registration Form): Filed October 26, 2006; effective November 30, Supp. 9/30/13 A-8

25 Revenue Chapter /Attachment A APPENDIX A CHAPTER ATTACHMENT Supp. 9/30/13 A-9

26 Chapter /Attachment A Revenue Statutory Authority: Code of Ala. 1975, , History: New Form (Application for Buyers Identification Card LIC: /06)): Filed January 29, 2007; effective March 5, Supp. 9/30/13 A-10

27 Revenue Chapter /Attachment A APPENDIX A CHAPTER ATTACHMENT Supp. 9/30/13 A-11

28 Chapter /Attachment A Revenue Author: Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5); Title 40, Chapter 30. History: New Form (Application for Act 539 Regulatory License LIC: Rev 07/09): Filed November 17, 2009; effective December 22, Supp. 9/30/13 A-12

29 Revenue Chapter /Attachment A APPENDIX A CHAPTER ATTACHMENT Supp. 9/30/13 A-13

30 Chapter /Attachment A Revenue Supp. 9/30/13 A-14

31 Revenue Chapter /Attachment A Author: Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), History: New Form: Filed July 26, 2013; effective August 30, Supp. 9/30/13 A-15

32

33 Revenue Chapter /Attachment B APPENDIX B - CHAPTER ATTACHMENT Supp. 9/30/13 B-1

34 Chapter /Attachment B Revenue Author: Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), History: New Form (Lic: 539-4B Rev 7/02): Filed January 17, 2003; effective February 21, Supp. 9/30/13 B-2

35 Revenue Chapter /Attachment B APPENDIX B - CHAPTER ATTACHMENT SECTOR NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY 111 Crop Production 112 Animal Production Agriculture, farming, nursery, fruit, growers Animal, dairy, cattle, ranching, sheep, chicken 113 Forestry and Logging Forestry, logging, timber Fishing, Hunting, and Trapping Support for Agriculture and Forestry Fishing, hunting, supplies and equipment Cotton ginning, farm management, post-harvest activities 211 Oil and Gas Extraction Oil, gas, extraction, natural gas, crude Mining (except Oil and Gas) Support for Mining Activities Mining activities Support activities for oil and gas wells 221 Utilities Utilities, gas, electric, water, sewage, steam 236 Building, Developing and General Contracting Construction, building, general, residential, subdivisions 237 Heavy Construction Construction, heavy construction, highway, bridge, street 238 Special Trade Contractors Construction, all special trades 311 Food Manufacturing Food manufacturing, animal, grain, fruit, dairy, meat, seafood 312 Beverage and Tobacco Products Manufacturing Beverage manufacturing, soft drink, bottled water, breweries, ice 313 Textile Mills 314 Textile Product Mills Mills, textile, fabric, yarn, carpet, canvas, rope, twine Other mill operations not covered in 313 Supp. 9/30/13 B-3

36 Chapter /Attachment B Revenue 315 Apparel Manufacturing Apparel manufacturing, hosiery, men, women, children, lingerie Leather and Allied Product Manufacturing Wood Products Manufacturing Leather manufacturing, shoes, luggage, handbag, related products Wood products, sawmills, wood, preservation, veneer, trusses, millwork 322 Paper Manufacturing Paper manufacturing, pulp, paper, converted products Printing and Related Support Activities Petroleum and Coal Products Manufacturing Printing, lithographic, screen, quick, digital, books, handbills Petroleum manufacturing, asphalt, roofing, paving, grease 325 Chemical Manufacturing Chemical manufacturing, wood, fertilizer, pesticide, paint, soap, other Plastics and Rubber Product Manufacturing Nonmetallic Mineral Product Manufacturing Primary Metal Manufacturing Fabricated Metal Product Manufacturing Plastic and tire manufacture, pipe, hoses, belts, bottle, sheet, foam Nonmetallic manufacturing, clay, glass, cement, lime, gypsum, other Metal manufacturing, iron, steel, aluminum, copper, other nonferrous Fabricated metal, cutlery, structural, ornamental, wire, machine shops 333 Machinery Manufacturing Machinery manufacturing, farm, HVAC, office, industrial, engine, other Computer and Electronic Product Manufacturing Electrical Equipment Appliance Component Manufacturing Computers and electronics, peripherals, audio, video, circuit boards Electrical equipment, lighting, small appliance, battery, other Transportation manufacturing, auto, Transportation truck, trailer, motor home, ship, Equipment Manufacturing boat, motorcycle 337 Furniture and Related Products Manufacturing Furniture manufacturing, cabinets, office furniture, beds, kitchen 339 Misc. Manufacturing Misc. manufacturing, medical, dental, jewelry, sporting goods, toys, signs, all other Supp. 9/30/13 B-4

37 Revenue Chapter /Attachment B Wholesale Trade, Durable Goods Wholesale Trade, Non-Durable Goods Motor Vehicle and Parts Dealer Furniture and Home Furnishing Stores Electronics and Appliance Stores Building Material and Gardening Equipment Dealers Food and Beverage Stores Health and Personal Care Stores Wholesale trade-durable, motor vehicle, home furniture, machinery, equipment Wholesale trade-nondurable, paper, apparel, grocery, dairy, farm, beverages Motor vehicles, automobiles, motorcycles, boats, parts, accessories Furniture stores, home, floor, furnishings, window, special products Electronic and appliance store, household, radio, television, computer Building materials, hardware, paint, home center, wallpaper Food and beverage stores, grocery, convenience, markets, liquor, beer Health and personal care stores, drug, cosmetic, optical, health food 447 Gasoline Stations Gasoline stations, filling stations Clothing and Accessories Stores Sporting Goods, Hobby, Book, Music Clothing stores, men's women's, children, infants, shoe, jewelry, luggage Sporting goods stores, hobby, toy, fish, gun, music, books 452 General Merchandise General merchandise stores, department, warehouse clubs, superstores 453 Miscellaneous Store Retailers Misc. store retailers, florist, gift, novelty, used, pets, art, tobacco 454 Nonstore Retailers 481 Air Transportation 482 Rail Transportation 483 Water Transportation Nonstore retailers, electronic shopping, mail order, vending, direct selling Air transportation, airline tickets, shipping, freight, charters Rail transportation, ticket offices, short line, freight Water transportation, coastal, freight, inland, passenger, forwarders Supp. 9/30/13 B-5

38 Chapter /Attachment B Revenue 484 Truck Transportation Transit and Ground Passenger Transportation Scenic and Sightseeing Transportation Truck transportation, terminal, local, long-distance, freight Ground transportation, bus, taxi, limousine, charter, buggy Scenic and sightseeing, land, water, air, special Couriers and Messengers Warehousing and Storage Publishing Industries (except Internet) Motion Picture and Sound Recording Industry Broadcasting (except Internet) Internet Publishing and Broadcasting Couriers and messengers, services, delivery Warehouse and storage, household, refrigerated, distribution, special Publishing, newspapers, periodicals, databases, software Motion pictures and videos, theatres, recording, studios, drive-in Broadcasting and radio, TV Publications or broadcasting for Internet only 517 Telecommunications Information Services and Data Processing Credit Intermediation and Related Activities Securities, Commodity, Other Financial Products Insurance Carriers and Related Activities Funds, Trusts, Other Financial Vehicles 531 Real Estate Providing, access to facilities for voice, data, text, sound and/or video Providing, storing, processing, and providing access to information Credit companies and activities related to credit and mediation of credit Insurance companies, life, health, accident, and all other Insurance companies, fire, marine, and fire casualty Funds, plans, and/or programs organized to pool securities or other assets for others, other than the Alabama Municipal Funding Corporation Real estate, offices, agents, brokers, developers 532 Rental and Leasing Services Rental and leasing, auto, truck, equipment, tangible property Supp. 9/30/13 B-6

39 Revenue Chapter /Attachment B Professions, Scientific, Technical Services Management of Companies and Enterprises Administrative and Support Services Waste Management and Remediation Services Attorney, doctor, dentist, architect, engineer, vet, other professions Management of companies and enterprises, offices, regional, corporate Administrative and support services, office, employment, answering, travel Waste management, services, landfill, septic tank, companies, trucks 611 Educational Services 621 Ambulatory Health Care Services 622 Hospitals Educational services, business, secretarial, computer, technical, sports, other Health care services, mental, outpatient, HMO, diagnostic, blood, dialysis, other Hospitals, surgical, substance abuse, psychiatric, specialty 623 Nursing and Residential Care Facilities Nursing and residential care facilities, elderly, day care, assisted living 624 Social Assistance Social assistance, child, shelters, vocational, emergency Performing Arts, Spectator Sports Museums, Historical Sites and Similar Amusement, Gambling and Related Arts and sports, dance, musical, spectator, teams, tracks, promoters, agents Museums, historical sites, zoos, botanical gardens, parks, special sites Amusement and recreation, gambling, theme, arcade, golf, marinas, fitness 721 Accommodations Accommodations, hotel, travel, bed-and-breakfast, rooming houses, motel 722 Food Services and Drinking Places Food service and drinking places, restaurant, caterers, bar, lounge, club 811 Repair and Maintenance 812 Personal and Laundry Services 910 Category for: Repair and maintenance, automotive, electronic, commercial, residential, other Personal care services, hair, nail, skin, barber, beauty, diet, tanning, funerals Vending machines, pool tables, amusement devices, etc. Supp. 9/30/13 B-7

40 Chapter /Attachment B Revenue Category for employees: Category for square feet: Administration of Human Resource Programs Administration of Environmental Quality Programs Administration of Housing, Urban, Comm. Administration of Economic Programs Space Research and Technology National Security and International Affairs Unclassified Establishments Employees: as in number of employees used in license calculation Square feet used for warehousing, large buildings, and other types General Category General Category General Category General Category General Category General Category General Category Author: Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), Act History: New Form (List of NAICS Sectors & Titles): Filed October 26, 2006; effective November 30, Supp. 9/30/13 B-8

41 Revenue Chapter /Attachment B APPENDIX B - CHAPTER ATTACHMENT Supp. 9/30/13 B-9

42 Chapter /Attachment B Revenue Author: Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), History: New Form: Filed July 26, 2013; effective August 30, Supp. 9/30/13 B-10